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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Nasir Azwir
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Economics, Econometrics & Finance

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PENGARUH PERTIMBANGAN ETIS, PERSONAL COST, KOMITMEN PROFESIONAL, LOCUS OF CONTROL, DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI WHISTLEBLOWING INTERNAL (Studi Empiris Pada OPD PEMERINTAH PROVINSI RIAU) Sari Miranda Putri; Nasir Azwir; Kurnia Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to prove the influence ethical considerations, personalcost, professional commitment, locus of control and the level of seriousness offraud on intention to internal whistleblowing. The population in this study are allstaff working at OPD Riau Province. This research included in quantitativeresearch. The type of data used in this study is primary data is data derived fromthe next source in data collection techniques, sampling is done by purposivesampling with sampling technique with certain considerations (Sugiyono,2012:156) with the respondents as many as 124 employees working in OPD RiauProvince. These data were analyzed using multiple regression with SPSS Version22. This study aims to determine the effect of Ethical Considerations, PersonalCost, Professional Commitment, Locus of Control and the Level of Seriousness offraud on Intention to Conduct Internal Whistleblowing. The main issues that willbe explained by the researcher are as follows: To see how big influence betweendependent variable with independent variable. The results of this study indicateethical considerations, personal cost, professional commitment, locus of control,and the level of seriousness of fraud influence on intention to do internalwhistleblowing. So the conclusion of this research is that all hypothesis presentedis acceptable.Keywords : Ethical Considerations, Personal Cost, Professional Commitment,Locus Of Control, The Level Of Seriousness Of Fraud And IntentionTo Conduct Internal Whistleblowing.
PENGARUH DIVERSIFIKASI OPERASI, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA(BEI) TAHUN 2014-2016) Hidayah Rofany; Nasir Azwir; Desmiyawati Desmiyawati
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Earnings information is part of financial statements that are used todetermine the performance and accountability of the company manager.Companies that have a high level of business complexity such as operationallydiversified companies, companies with high leverage are suspected of having theopportunity to take earnings management actions. To suppress the action ofearnings management, managerial oenership is indicated to reduce theoccurrence of earnings management and so does institutional ownership ofearnings management. This study aims to re-examine the effect to operatingdiversification, leverage, managerial ownership and institutional ownership onearnings management. The study was conducted at mining companies listed onthe Indonesia Stock Exchange in 2014-2016. The sampling. Analysis techniquewith multiple linear regression test. Based on the results of research with 33samples of observation companies, it is known that operating diversification hasno effect on earnings management, leverage does not effect earningsmanagement, managerial ownership does not effect eranings management andinstitutional ownership does not effect earnings managemen.Keyword : Earnings management, Operating Diversification, Leverage,Managerial Ownership and Institutional Ownership.
PENGARUH LIKUIDITAS, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Nainggolan Windisari; Nasir Azwir; Natariasari Riska
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of liquidity, asset structure, and profitability on capital structure and examine the effect of firm size in moderating liquidity asset structure and profitability on capital structure 2015-2019. The sampling technique used purposive sampling method. There were 43 conventional commercial banks listed on the IDX in 2015-2019. Conventional commercial banks that meet the research sample criteria are 10 companies. With an observation period of 5 years for a sample 50. From the results of the tests that have been carried out, the partial regression test (t test) shows that the profitability variable has a significant negative effect on the capital structure. Meanwhile, the liquidity and asset structure variables have no effect on the capital structure. The MRA test conducted with moderating variables shows that the liquidity variable moderated by firm size has a significant positive effect on capital structure. And the asset structure variable moderated by firm size has a significant negative effect on capital structure. While the profitability variable moderated by firm size has no effect on the capital structure.Keywords: liquidity, asset structure, profitability, capital structure, firm size
Co-Authors Desmiyawati Desmiyawati Hidayah Rofany Kurnia Pipin Nainggolan Windisari Natariasari Riska Sari Miranda Putri